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National Disaster Tax Relief Act of 2015

S. 1795 · 114th Congress · Jul 16, 2015 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to provide tax relief for major disasters declared in any of calendar years 2012 through 2015, to make certain tax relief provisions permanent, and for other purposes.

Section 1 Short title; table of contents

(a)
Short title— This Act may be cited as the “National Disaster Tax Relief Act of 2015”.
(b)
Table of contents— The table of contents for this Act is as follows: